Key Contents In Financial Strategic Management Of Enterprises

From the point of view of risk, the financial risks contained in the financial strategy of enterprises should be compatible with the operational risks caused by the fluctuation of the economic cycle.

Therefore, enterprises can resist the ups and downs of the economy by formulating and selecting flexible financial strategies.

In the economic recovery stage, we should adopt an expansive financial strategy, actively raise funds, expand production scale, develop new products and increase labor force.

In the stage of economic prosperity, it is advisable to adopt a fast expanding financial strategy and a sound financial strategy.

In the course of enterprise development, there are generally four stages: initial stage, expansion stage, stabilization stage and recession stage.

In different stages of development, business priorities and business risks are different.

Adapt to it.

Enterprises should analyze their development stages and adopt corresponding financial strategies.

Good

Structure is the key to ensure the effective implementation of financial strategy.

If enterprises do not have effective governance structure and incentive mechanism, they can not guarantee the implementation of financial strategy.

For example, the internal restraint mechanism should include leaders' supervision over the implementation of financial strategy, supervision of other departments by financial departments, and between leaders, financial departments and other departments.

And so on.

In addition, enterprises can use various management measures to motivate employees, link rewards with the promotion of financial strategies, and gradually change their values so that they will be happy to put forward proposals that are conducive to strategic development.

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Loss accounting, bad debt reserve ratio, inventory valuation method, depreciation method of fixed assets, years and other important accounting policies.

The important accounting policies, such as the method of enterprise's loss verification, the ratio of the external reserve reserve, the inventory valuation method, the depreciation method of fixed assets, the age limit and so on, must be examined and approved by the special commissioners. The change of the financial management system must be changed before the end of the year, and the reasons and reasons for the change shall be reported to the government at the same level for approval.

In general, enterprises are not allowed to provide loan guarantees externally, and they are required to provide guarantees. The relevant enterprises should provide counter guarantee according to the guarantee law.

The amount of foreign guarantee should be submitted to the regulatory authority for the amount of the guarantee. The total amount of the guarantee exceeds 5% of the net assets. When the non-listed company exceeds 2% of its net assets, it shall obtain the consent of the regulatory body before the approval of the shareholders' meeting is approved. The listed company will be less than 5% of its net assets, and the non-listed company will decide if it has less than 2% of the net assets and report it to the regulatory body for the record.

All investment and project investment of wholly owned enterprises shall be submitted to the regulatory authority for approval. The absolute amount of listed companies exceeds 5% of net assets. The absolute investment of non-listed company exceeds 2% of the net assets. The foreign investment and project investment should be approved by the regulatory body before the shareholders' meeting is held. The company's net assets are below 5%, and non-listed company's investment in foreign investment and investment under 2% of net assets shall be decided by the board of directors of the enterprise and submitted to the regulatory body for record.

If a single investment of a holding company's non productive fixed assets exceeds 1 million yuan, it must obtain the consent of the regulatory body in advance.

Each enterprise must compile the investment profit and loss schedule according to the annual projects, reflecting the profits or losses of the various investments made by the enterprises.

In the process of production and operation, the net loss of fixed assets and current assets such as inventory losses, damage and scrapping shall be differentiated according to the records of inventory, the quality appraisal of technical units or the audit reports of social intermediary organizations, and the opinions of the department heads and the financial departments shall be submitted for examination and approval, which shall be submitted to the legal representatives and special commissioners for examination and approval, and shall be included in the profits and losses of the current period. Wholly owned enterprises shall also be examined and approved by the competent financial authorities when the final accounts are approved.

Supervise enterprises to handle the final accounts of fixed assets in a timely manner.

The completed project that has been delivered but has not been completed and accepted shall be included in the value of the fixed assets according to the provisional assessment, and the depreciation shall be extracted according to the regulations.

The fixed assets that have been delivered as a whole will be accounted for in the fixed assets management of production and operation, whether or not they have completed the final accounts. The interest on loans and the profit and loss of foreign exchange must be included in the financial cost according to the provisions, and they should not be included in the cost of construction projects, nor should they be included in the cost of deferred and deferred assets.